Fondorentabelnost sikhombisa inzuzo kwezimali ezimpahleni ezingasuki phansi

Kwezomnotho, ukuhlolwa qualitative isicelo amafa elimisiwe ukukhiqizwa inqubo Kuyinto evamile ukusebenzisa uhlelo oluthile izinkomba. Fondorentabelnost ingenye izakhi zawo, futhi ezicini eziningi. ? Yini fondorentabelnost? Kanjani ukubala le nkomba? Kuyini inani layo normative?

Ingqikithi nomqondo

Ngaphansi fondorentabelnostyu kube isici wayeqonda ukuthi okulingana lesi simo sengqondo njengoba inzuzo balance sheet kuya Imininingwane ncwadi ukubaluleka amafa OS ngezinhloso zokukhiqiza, kubalwa njengesibonelo isilinganiso onyakeni. Kubalulekile ukuphawula ukuthi ukwaziswa sokubalwa kulokhu ku-balance sheet. Ngakho, fondorentabelnost ikhombisa ubukhulu izihloko inzuzo ezihlobene izindleko egijima iyunithi ukukhiqizwa ezihlobene inkampani ethile. Le nkomba is fully ephawula isabelo inzuzo kule-balance sheet, ukubaluleka amafa non-zamanje zaba ngonyaka.

Ngokwemvelo, kuzuzisa ukucacisa Coefficient kubhekwe kube inkomba yokuthi eceleni iqembu ebalwe balance sheet kanye esetshenziselwa analysis eningiliziwe nekusebenta inkampani noma izimali zebhizinisi inqubo ukukhiqizwa. Ukuze labo kufanele zihlanganisa izakhiwo okungezona zokuhlala kanye yokuhlala, izinhlobo ezahlukene izakhiwo, izimoto, izinsimbi yokukhiqiza elikhiqizayo, umshini amathuluzi, nemishini computer nokunye.

fondorentabelnosti ukubala

Kwabe sekuvela ukuthi, fondorentabelnost libonisa ngempumelelo ekuphathweni inqubo ukukhiqizwa eyinhloko izimali ibhizinisi. Ungakwazi ukubala kanjani le nkomba? Okubalulekile, enqubeni kokubala isilinganiso kungcono ukusebenzisa omunye amafomula ezimbili. Esokuqala imodeli ezivamile, kanti eyesibili sifana balance sheet. Ngaphezu kwalokho, ngezansi kuyinto ukubala kanjani ulwazi imodeli entsha ye-balance sheet, futhi ngokuvumelana eyodwa ubudala.

Ngakho, kusukela ngo-fondorentabelnost libonisa inombolo ruble wathola omunye ruble lasisekelo amafa ukukhiqiza, kungcono ukuhambisa lokhu Inkomba njengoba isilinganiso inzuzo net (ngamanye amagama ibizwa ngokuthi ama-akhawunti) ukuze izindleko izimpahla eziyisisekelo ukukhiqizwa, kubalwa i ngonyaka:

• K (f) = ngu. ngaphambi kokususwa kwe tax / sr. vneoborot abiza. amafa * 100%.

Coefficient ukubala ngokuhambisana idatha elidala balance sheet simiswe ngalendlela lelandzelako:

• Kf = k. 140 / 0.5 * (p. 190 ng + k. 190 kg) * 100%.

Ifomula elihambisana idatha entsha balance sheet kuboniswa kanje:

Kf = p 2400 Ifomu 2 / (p 1100 ng AF 1 + AF 1100 kg p 1 ....) / 2 * 1 -.%.

ukuhlaziywa fondorentabelnosti

Ngokuhambisana idatha ye ezahlukweni ezandulele, unqume ukuthi yikuphi fondorentabelnost sikhombisa inzuzo per unit izindleko yesistimu yokusebenza yenqubo ukukhiqizwa. Ayanda isilinganiso, aba maningi ukusebenza kanye nokusebenza kahle izinkomba zokukhiqiza isicelo imali kusuka ibhizinisi. Kufanele kuqashelwe ukuthi ngezinye izikhathi ngisho isilinganiso ukunciphisa kubhekwa omuhle. Kungani becabanga kanjalo? Iqiniso lokuthi isithombe enjalo kwakungatholakala kalula kuphakama ukuqaliswa izindleko ibhizinisi utshalomali ukungezwa ukukhonza, futhi ezihlose inqubo emisha, ukuthuthukiswa ubuchwepheshe, kanye nokwandisa ezahlukene imikhiqizo ekhiqizwa.

Yini enye?

Kubalulekile ukuze ungeze ukuthi afeze ukuhlaziya Coefficient kufanele ibe Dynamics ngoba ikuvumela ukuba bahlole isimo ukuphathwa maqondana izindlela eziyisisekelo ukukhiqizwa. Ukwandisa Inkomba kuholela nokwanda okuphawulekayo ezingeni ukuzinza zezimali kanye utshalomali ukukhanga inkampani.

Kwakutholakala ngenhla ukuthi fondorentabelnost sikhombisa inzuzo OS yezinkampani. Kule kusobala ukuthi Coefficient ungaba ukuhlolwa zokulawula ezivamile. Ngakho, inani elikhulu index, njengoba umthetho, kuncike ngokuqondile ngohlobo umsebenzi inkampani futhi umkhakha yayo wemboni (emkhakheni bemvelo befa kakhulu izinga kuyoba kakhulu ngaphansana ukuhweba).